Decreto do Conselho de MInistro nº 1.963 de 27/12/1962. DISCIPLINA A EXECUÇÃO DOS ARTIGOS 46 E 48 DO CODIGO DE CONTABILIDADE DA UNIÃO.
DECRETO Nº 1.963, DE 27 DE DEZEMBRO DE 1962.
Disciplina a execução dos artigos 46 e 48 do Código de Contabilidade da União.
O PRESIDENE DO CONSELHO DE MINISTROS, no uso da atribuição que lhe outorga o art. 18, inciso III, do Ato Adicional à Constituição Federal, combinado com o artigo 12, da Lei Complementar ao referido Ato Adicional, e visando regulamentar a aplicação dos artigos 46 e 48 do Código de Contabilidade da União,
decreta:
No caso de necessidade impreterível, as despesas que não se enquadrarem, taxativamente, nas exceções do art. 46, do Código de Contabilidade da União, só poderão ser realizadas, além dos créditos próprios, mediante prévia autorização do Chefe do Poder Executivo, solicitada, em cada caso, sob invocação do parágrafo 1º do art. 48, do referido Código, por intermédio do Ministério da Fazenda.
§ 1º Nos pedidos de suplementação de recursos, de qualquer natureza, quando se fizer impreterível, a juízo da autoridade competente, será indicado, pela Contadoria Geral da República ou suas Delegações, o montante das despesas realizadas, em cada rubrica suplementável, no exercício encerrado e nos meses anteriores, do ano fluente, sem prejuízo da apresentação da conta-corrente a que se refere o parágrafo único do artigo 79, do Código de Contabilidade da União.
§ 2º Autorizada a despesa, sob a egide dos aludidos artigos 46 e 48 da C.C.U., os Chefes de Repartições ou serviços providenciarão sôbre o pedido do crédito regularizador, ao Congresso Nacional, observado o disposto no Decreto número 1.456, de 15-10-1962.
§ 3º Efetivada a despesa, pelas exceções dos artigos 46 e 48 do Código de Contabilidade da União, os Chefes de Repartições, Serviços ou Gabinetes darão conhecimento do fato, dentro de oito dias, ao Tribunal de Contas, para os efeitos previstos o artigo 221 do Regulamento Geral de Contabilidade Pública, juntando-se ao processo respectivo, obrigatoriamente...
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